2017 (7) TMI 1133

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Neolex Cables lies within the narrow compass of imposition of penalty under rule 25 of Central Excise Rules, 2002 read with section 11AC of Central Excise Act, 1944. Appellant had failed to pay duties of excise on goods cleared during July 2010 to September 2010 and March 2011 in accordance with the prescriptions of rule 8 of Central Excise Rules, 2002. Duties were finally made good by August 20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....14 of Commissioner of Central Excise (Appeals), Mumbai Zone - I, leading to this appeal. 3.  The primary contention in the grounds of appeal is that, without demand for duty, invoking of section 11AC of Central Excise Act, 1944 is bad in law; that the discharge of duty liability, as well as filing of monthly returns, is not in dispute; that the ingredients of section 11AC cannot be fastene....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner of Central Excise, Salem v. Crocodile India Pvt Ltd [2013-TIOL-518-HC-MAD] and that of Hon'ble Supreme Court in Union of India v. Rajasthan Spinning and Weaving Mills [2009 (238) ELT 3 (SC)], all of which lays down the principles that should govern the imposition of penalty under section 11AC. 6.  The appellant, having cleared the goods without payment of duty in the manner specifi....